Resources and publications
| Title | Author /s | Summary | Date | Tag(s) | Type |
|---|---|---|---|---|---|
| Indigenous Knowledge: Issues for protection and management | Terri Janke, Maiko Sentina | This discussion paper presents the issues faced in Australia for the protection and management of Indigenous Knowledge. |
Culture, Indigenous knowledge, Indigenous law, Language | Article / paper | |
| Native Title and Tax: Understanding the Issues | Miranda Stewart | Outlines the treatment of income tax under native title agreements |
AUSTLII, Native Title Act, Tax | Article / paper | |
| Tax and Native Title | Miranda Stewart | This paper discusses the current state of play regarding income tax and GST issues in relation to native title agreements, including recent reforms and ongoing areas of uncertainty. |
Bookkeeping, Native Title Act, Tax | Article / paper | |
| To be, or not to be, a charity: that Is the question for Prescribed Bodies Corporate under the Native Title Act | Dr Fiona Martin | This article evaluates the taxation concessions and other advantages that flow from being a charity and how these might apply to native title groups under the Native Title Act 1993 (Cth). Specifically, it examines the role of the Prescribed Body Corporate (‘PBC’) under the Native Title Act and the potential for, and limitations of, these bodies carrying on business, engaging in community development and accumulating funds whilst also having charitable status. |
Business, Charity, Native Title Act, PBCs (Prescribed Body / Bodies Corporate) | Article / paper |